The Autónomo Tax Compliance Checklist (IAE, VAT, & IRPF)
Registering as a self-employed person (Autónomo) in Spain involves mandatory steps with two main bodies: the Tax Agency (AEAT) and the Social Security (Seguridad Social). This checklist outlines the process, the forms (Modelos) required, and how to manage the critical choice between IRPF payment methods.
Step 0: The Prerequisite
The entire online process relies on being able to digitally sign and submit documents.
- Requirement: Obtain your Certificado Digital (Digital Certificate) or use the Cl@ve system.
- Purpose: This acts as your electronic signature to interact with the Agencia Tributaria (AEAT) and Seguridad Social.
- Why it’s first: Without it, you cannot complete the subsequent steps online.
Stage 1: Initial Setup and AEAT Registration (Modelo 036/037)
The Tax Agency registration declares what you do (IAE) and how you will pay tax (IRPF and VAT). This must be done before you start operations.
| Action | Form / Section | Detail |
| A. Prerequisite: Digital ID | Certificado Digital or Cl@ve | Essential for submitting all forms online. |
| B. Declare Activity & IAE | Modelo 036 (or 037 if simplifying) | Choose your specific Epígrafe (IAE code) to classify your activity (e.g., 763: Programador). The code determines if you are a Professional (Section 2) or a Business (Section 1). |
| C. VAT Regime | Modelo 036/037 | Select the Régimen General (General VAT Regime). Most services are subject to 21% VAT domestically. |
| D. Intra-Community Ops (ROI) | Modelo 036 (Box 582/584) | Request registration in the ROI to obtain your EU VAT number (ES + NIF/NIE). Mandatory for using the 0% reverse-charge rule for EU business clients. |
| E. IRPF Method | Modelo 036/037 | Select Estimación Directa Simplificada (Simplified Direct Estimation). This is the standard method for calculating profit and deducting expenses. |
| F. IRPF Quarterly Choice | Modelo 036/037 | Declare your obligation to file Modelo 130 (20% quarterly prepayment). Crucially, you may be exempt if you are a Professional and more than 70% of your income will be subject to client IRPF withholding (7% or 15%). |
Stage 2: Social Security Registration (Seguridad Social)
This step enrolls you in the Spanish self-employed system (RETA) and determines your monthly fee (cuota).
| Action | Form / Requirement | Detail |
| A. RETA Registration | Modelo TA0521 (or Import@ss portal) | Register in the Régimen Especial de Trabajadores Autónomos (RETA). |
| B. Income Band Declaration | Import@ss portal | Declare your estimated annual net profit. This determines your monthly cuota de autónomo (contribution). |
| C. Apply for Tarifa Plana | Import@ss portal | Apply for the Reduced Flat Rate (tarifa plana), which offers significantly lower contributions for the first 12–24 months, if you qualify. |
⏳ Deadline: Must be registered within 60 calendar days from the date of your AEAT registration (Stage 1).
Stage 3: Quarterly Tax Obligations (Ongoing Compliance)
These forms must be filed every quarter (January, April, July, October).
A. IRPF Advance Payments: Modelo 130 vs. Withholding
The AEAT needs periodic advance payments for your annual IRPF bill. You satisfy this requirement via one of two ways:
| Advance Payment Method | Form / Requirement | Applicability |
| 1. Quarterly Self-Payment | Modelo 130 (20% of net profits) | Mandatory for Business autónomos (Section 1 IAE) and Professionals who primarily invoice private individuals or foreign entities (less than 70% withheld). |
| 2. Client Withholding | Client remits 7% or 15% of your invoice value. | Mandatory for Professional autónomos (Section 2 IAE) when invoicing Spanish businesses or other autónomos. This exempts you from filing Modelo 130 if it covers over 70% of your income. |
🔗 IRPF Forms:
- Modelo 130: Procedimientos Administrativos – Modelo 130
- Modelo 111: Used only if you are the one doing the withholding (e.g., on wages or professional rentals). Gestiones – Modelo 111
B. VAT (IVA) and International Invoicing
| Compliance Action | Form / Requirement | Purpose |
| VAT Return | Modelo 303 | Mandatory quarterly filing to declare VAT collected and VAT paid (deductible). |
| EU Sales Summary | Modelo 349 | Mandatory for ROI-registered autónomos to report B2B intra-community sales (those using 0% VAT). |
| Annual Summary | Modelo 390 | Filed once per year (in January) to summarize all four Modelo 303 filings. |
🔗 VAT Forms:
- Modelo 303: Gestiones – Modelo 303. IVA. Autoliquidación
- Modelo 349: Modelo 349. Declaración Informativa
While the simplified form Modelo 037 was traditionally used by most autónomos (self-employed individuals) for its ease of use, please note a significant tax update:
As of February 3, 2025, the Spanish Tax Agency (AEAT) has discontinued the simplified Modelo 037. All taxpayers who were previously eligible for the Modelo 037 must now use the full Modelo 036 for their census declarations.
You can find the official procedure and documentation for the Census Declaration (Alta, Modification, and Baja) on the AEAT website under the Modelo 036/037 procedure:
🔗 Official Link for Census Declaration (Modelo 036 / Formerly 037)
- AEAT Procedure: Modelo 036. Censo de empresarios, profesionales y retenedores – Declaración censal de alta, modificación y baja.
This is the link you will use to register, modify your data, or deregister your activity using your Digital Certificate, DNIe, or Cl@ve system.
⚖️ Modelo 130 vs. IRPF Withholding: The Difference
The core difference is who makes the payment to the Tax Agency (AEAT).
1. IRPF Withholding (Retención)
This applies when a Professional autónomo (Section 2 IAE code) invoices a Spanish business or another Spanish Autónomo.
| Feature | Detail | Impact on You |
| Payer | Your client is the one legally obliged to withhold the amount and remit it to the AEAT on your behalf. | You receive less money upfront on that invoice, but this reduced amount is credited toward your IRPF annual tax bill. |
| Rate | 15% (General rate) or 7% (Reduced rate for new autónomos for the first three years). | A higher retention means you have a lower tax payment due later (or potentially a higher refund). |
| Obligation | Defined by your Professional IAE code and the client’s status (Spanish business/professional). | If the client is a Spanish private individual or a foreign entity, no withholding applies. |
2. Modelo 130: Quarterly Fractional Payment
This is a self-assessed tax form where you directly pay an advance to the AEAT yourself.
| Feature | Detail | Impact on You |
| Payer | You, the autónomo, are responsible for calculating the payment and submitting it via Modelo 130. | You must manage your cash flow to ensure you have funds available to pay this tax quarterly. |
| Rate | 20% of your quarterly net profit (Income minus deductible expenses). | A fixed rate applied to your real profit, which is reconciled against your final annual tax rate (which can be 19% to 47%). |
| Obligation | Mandatory for all autónomos under the Estimación Directa regime, UNLESS an exception applies (see below). |
🎯 The Crucial Exception: When You DON’T File Modelo 130
If you are a Professional autónomo (Section 2 IAE code) and you anticipate that at least 70% of your income for the current or previous calendar year will be subject to IRPF withholding (i.e., you primarily invoice Spanish companies), you are EXEMPT from filing Modelo 130.
| IRPF Scenario | Activity Type | Modelo 130 Obligation | Reason |
| Business/Sales | All IAE codes in Section 1 (e.g., e-commerce) | YES (Mandatory) | Your clients (usually private individuals) do not withhold IRPF, so you must pay the 20% advance yourself. |
| Professional (Low Retained Income) | Professional (Section 2) invoicing primarily private individuals or foreign clients | YES (Mandatory) | Since your invoices lack withholding, you must file Modelo 130 to advance the 20% payment. |
| Professional (High Retained Income) | Professional (Section 2) invoicing Spanish businesses (70%+ retained) | NO (Exempt) | The AEAT assumes the accumulated withholdings from your clients (15% or 7%) are sufficient to cover your quarterly advance. |
Financial Implication
The choice significantly impacts your cash flow:
- Option 1: Rely on Withholding (No Modelo 130): You get less money on each invoice (as your client keeps the tax), but you have no quarterly tax bill from Modelo 130. Your tax is spread out smoothly.
- Option 2: Pay via Modelo 130: You receive the full amount on your invoices (no withholding), but you must set aside 20% of your net profits every quarter to pay via Modelo 130. This requires disciplined financial planning to avoid a major tax bill at the end of the year.
The accompanying video offers guidance on the legal requirement to file Modelo 130.
